Some of the closest wins are engineered ones ie. situations where team has forced one team mate to lose to another. For example, Colin McRae's 1997 San Remo win over Piero Liatti is such.

Other close wins

Not all rallies have used timed stages as we know the concept and an example of tight finish is from 1973 Safari. Shekhar Mehta and Harry Kallstrom had same amount of penalty minutes and Mehta was declared winner by tie breaker.1973 Safari results

Similar event was 1985 Ivory Coast where Toyota took 1-2 with Juha Kankkunen and Bjorn Waldegard.1985 Ivory Coast results